2010 (5) TMI 370

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..... 78 of the Finance Act, 1994 - revisional order passed on 13-11-09 is unsustainable because of conflict of exercise of jurisdiction - Held that: - Within two months of passing of the order by the appellate authority, the show cause notice was issued by revisional authority on 16-6-2009, while first appellate order was passed on 16-4-2009 - It is embarrassing for us to declare exercise of jurisdict .....

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..... n the appellant invoking provision of Sections 76 78 of the Finance Act, 1994. Ld. Counsel submits that the appellant has no grievance against the first appellate order dated 15-4-09. That being acceptable to the appellant, the appellant has also not come in appeal before the Tribunal. According to him, the revisional order passed on 13-11-09 is unsustainable because of conflict of exercise of j .....

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..... ld. Commissioner (Appeals). Within two months of passing of the order by the appellate authority, the show cause notice was issued by revisional authority on 16-6-2009, while first appellate order was passed on 16-4-2009. Similar such cases are coming before us frequently. It is embarrassing for us to declare exercise of jurisdiction by one Commissioner is bad and by the other good. But in this ca .....

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